This bill makes it easier for workers to save money for emergencies through their retirement plans. Right now, employers can offer special emergency savings accounts attached to 401(k) plans and similar retirement accounts, but there are strict rules about who can use them and how much they can save. This bill loosens those restrictions in two main ways. First, it expands who can participate—instead of requiring workers to already be part of the retirement plan, anyone who meets the plan's basic age and service requirements can open an emergency savings account, even if they're not yet enrolled in the main retirement plan. Second, it doubles the maximum amount workers can contribute to these emergency accounts from $2,500 per year to $5,000 per year. The idea is to help people build a financial cushion for unexpected expenses without having to raid their retirement savings or turn to high-interest debt. These changes take effect for tax years starting after December 31, 2026, giving employers and financial institutions time to update their systems.